ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that have been published at Taxscan.in. during the previous week from June 17 to 23, 2023. ITAT Upholds Disallowance made u/s 143(1) of
ITAT Weekly Round Up
This Round-Up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan. from October 7 to October 14, 2023 Receipts from providing Satellite Telecommunication Services  to Indian customers are
Case Digest: Capital gain on Property (Part -2)
Profits or gains arising from the transfer of an immovable property, held as a capital asset, are taxed under the head "Capital Gains”. The incidence of tax on Capital Gains depends upon the period for
GST Case Digest Series: High Court Tax Cases 2019
GST is known as the Goods and Services Tax which is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service
ITAT Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from May 20 to 27, 2023. ESOP is Capital in Nature: ITAT
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from February 10, 2024 to  February 16, 2024. Premium Amount Received cannot
Supreme Court and High Courts Weekly Round Up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from  March 23, 2024 to March 30, 2024. SUPREME COURT No Application of S. 71, Customs
Future of Cryptocurrencies in India
Necessity is the mother of all inventions. After dealing with the archaic financial institutions that operate with lengthy procedures while also taking a cut in every transaction that happens through them, perhaps, it was felt
Supreme Court and High Court Weekly Round Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from January 06 to January 12, 2024, the last week of 2024.
Income Tax Search and Seizure: Importance of Statement u/s 132(4) of the Income Tax Act, 1961, Retraction thereof
Introduction:- Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section 132 (1) of
GST Case Digest Series: High Court Tax Cases, 2020 Part 2
GST is known as the Goods and Services Tax which is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service
Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from September 30 to October 6, 2023. Extended Period of Limitation during Covid applies
Tax Judgment of HC Annual Digest 2023 (Part-12)
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in during the year 2023. These stories include judgements and observations of High Courts
Case Digest on Refund under GST
Tax refund, refers to the amount that receives from the government because the paid taxes exceed the computed tax liability. It is essentially a tax reimbursement. Tax refunds are usually applicable when the advance tax,
Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from January 13 to January 19, 2024, the last week of